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Law-Now 21 May 2020 · United Kingdom

Upper Tax Tribunal rules against pension fund administrator on in specie contributions

1 min read
In its long-awaited decision in the case of HMRC v Sippchoice Limited, the Upper Tax Tribunal has allowed HMRC’s appeal against a first instance ruling in favour of Sippchoice and has found that the meaning of the word ‘pay’ in s.188(1) Finance Act 2004...

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CMS Expert Guide to Transfer Pricing Documentation in United Kingdom
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Publication · 15 Jan 2026
Regulation nation?
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United Kingdom
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Event · 12 Feb 2026
The Class Ceiling
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